Pengaruh Pemahaman dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Jawa Barat Tahun 2025

Vinanti Putri Lestari; Zahra Najla Azzhariyah S; Raina Sifa Daniyati; Melisah Melisah; Nursabila Ramadhani; Fathir Ghafara Ichsan

doi:10.31004/riggs.v5i2.5386

Authors

Vinanti Putri Lestari Universitas Pasundan
Zahra Najla Azzhariyah S Universitas Pasundan
Raina Sifa Daniyati Universitas Pasundan
Melisah Melisah Universitas Pasundan
Nursabila Ramadhani Universitas Pasundan
Fathir Ghafara Ichsan Universitas Pasundan

DOI:

https://doi.org/10.31004/riggs.v5i2.5386

Keywords:

MSMEs, Tax Compliance, Tax Understanding, Tax Knowledge, Taxpayers

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is a key factor in supporting government revenue and maintaining the effectiveness of the taxation system. Nevertheless, compliance among MSME taxpayers remains a challenge, particularly due to varying levels of tax understanding and tax knowledge. This study aims to examine the influence of tax understanding and tax knowledge on MSME tax compliance in West Java Province. A quantitative approach was employed using a survey of 52 MSME owners selected through purposive sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²) analysis. The findings indicate that the research instrument demonstrated a high level of reliability, with a Cronbach’s Alpha value of 0.929. The results further show that tax understanding has a positive and significant effect on MSME tax compliance, while tax knowledge does not have a statistically significant individual effect. Simultaneously, both variables have a significant effect on tax compliance. The coefficient of determination (R²) of 0.682 indicates that 68.2% of the variation in MSME tax compliance can be explained by tax understanding and tax knowledge, while the remaining 31.8% is attributable to factors beyond the scope of this study. These findings suggest that improving MSME tax compliance requires strengthening taxpayers’ practical understanding of taxation through continuous education, assistance programs, and simplified tax administration procedures.

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